5. Earnings (Loss) Per Share
The following table sets forth the computation of basic and diluted earnings (loss) per share:
Years ended December 31,
(dollars in thousands, except per share amounts)202520242023
Numerator:
Net income (loss)
$
114,970 
$
(299,524)
$
3,018 
Denominator:
Weighted average common shares
47,680,184 
50,560,538 
52,546,406 
Add effect of dilutive securities:
Restricted stock and units
789,777 
— 
1,174,936 
Weighted average common shares assuming dilution
48,469,961 
50,560,538 
53,721,342 
Earnings (loss) per share
Basic
$
2.41 
$
(5.92)
$
0.06 
Diluted
$
2.37 
$
(5.92)
$
0.06 
Anti-dilutive shares excluded from calculations of diluted earnings (loss) per share
621,562 
54,236 
45,614 
Diluted loss per share for the year ended December 31, 2024 was the same as basic loss per share as there was a net loss in the period and inclusion of potentially dilutive securities was anti-dilutive.

Historical Timeline

Fiscal YearFiled
2025Feb 18, 2026Showing above
2024Feb 21, 2025
2023Feb 21, 2024
2022Feb 24, 2023
2021Mar 1, 2022
2020Feb 23, 2021
2019Feb 20, 2020
2018Feb 20, 2019
2017Feb 20, 2018
2016Feb 22, 2017
2015Feb 24, 2016

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.